[DOWNLOAD] "Een v. Consolidated Freightways" by Eighth Circuit United States Court of Appeals * Book PDF Kindle ePub Free

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eBook details

• Title: Een v. Consolidated Freightways
• Author : Eighth Circuit United States Court of Appeals
• Release Date : January 11, 1955
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 62 KB

Description

Clay W. Prewett, Jr., in his income tax return for the year 1947, took a deduction of $3,240 for alimony payments made to his divorced wife during that year. The Commissioner of Internal Revenue determined that the payments were installment payments, and not periodic payments, and therefore nondeductible under Sections 22(k) and 23(u) of the Internal Revenue Code. 26 U.S.C. (1952 Ed.), §§ 22(k) and 23(u), 26 U.S.C.A. §§ 22(k) and 23(u). This resulted in the assessment by the Commissioner of a deficiency of $744.42 against Prewett. He petitioned the Tax Court for a redetermination. That court sustained the Commissioner. We are now asked to review and reverse the decision of the Tax Court. 22 T.C. 270.

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